COM 0601.001 2012-2014 - Laserfiche WebLink

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Complete......................................................V-2 Convincing...................................................V-2 Clear.............................................................V-2 Concise.........................................................V-3 Timely..........................................................V-3 Reporting Standards.................................................V-3 Report Contents.......................................................V-4 Objectives, Scope and Methodology...........V-5 Findings........................................................V-6 Reporting Internal Control Deficiencies..................V-7 Reporting Fraud; Noncompliance with Provisions of Laws, Regulations, Contracts, and Grant Agreements; and Abuse.....................V-7 Reporting Findings Directly to Parties Outside the Audited Entity...........................V-8 Conclusions..............................................................V-9 Recommendations....................................................V-9 GAGAS Compliance Statement..............................V-9 Reporting Views of Responsible Officials............V-10 Reporting Confidential and Sensitive Information.................................V-12 Distributing Reports...............................................V-12 OLA Reporting Policies and Procedures...............V-13 Report Format............................................V-13 Developing Draft Reports..........................V-19 Indexing Draft Reports to Working Papers..............................V-19 Independent Report Review (IRR)............V-20 Supervisory Review of Draft Report.........V-21 Agency Comment to Preliminary Draft Report...................................V-21 Agency Response to Final Draft Report/ Auditor Comment or Rebuttal.......V-22 Production and Distribution of Final Audit Report.........................V-22 Presentation of Audit Report.....................V-24 Public Availability of Audit Reports.........V-25 Disclosure of Confidential or Sensitive Information.....................V-25 Insufficient and Inappropriate Evidence After Report Issuance.....V-25 Section VIProject Closure End ofAudit...........................................................VI-1 Document Retention..............................................VI-1 Project Evaluation..................................................VI-1 iv